Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 237 - GENERAL EXCISE TAX LAW
Subchapter 2 - LICENSES; TAX; EXEMPTIONS
Section 18-237-16 - Tax on certain retailing

Universal Citation: HI Admin Rules 18-237-16

Current through November, 2023

(a) Gross income received or derived from recapping tires or from selling tangible personal property for use in recapping tires. See Administrative Rules § 18-237-13(B)(1).

(b) Furnishing or use of trading stamps and similar devices. See Administrative Rules § 18-237-13(j).

(c) Containers and packaging materials. See Administrative Rules § 18-237-4(b).

[Eff 2/16/82] (Auth: HRS §§ 231-3(9), 237-8) (Imp: HRS § 237-16)

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